TMI Blog2018 (10) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) to deviate from the directions given by the Tribunal. The lower authorities have relied on the decision of Hon'ble Supreme Court in the case of Doaba Steel Rolling Mills [2011 (7) TMI 10 - SUPREME COURT OF INDIA]. In this regard, we find that the decision in the case of Doaba Steel Rolling Mills cannot be made applicable in the present case when the Tribunal’s order in the appellant’s own case has attained finality as the department has not challenged the said order. Therefore, even though there is contrary view taken by the Hon'ble Supreme Court, the same will not apply in the present case. Whereas, in the present case itself, the order was passed and therefore, ratio of the decision of Hon'ble Supreme Court is not appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Rules, 1994. Consequent upon introduction of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 (hereinafter referred to as said rules ) vide Notification No. 32/97-CE (NT) dated 01.08.1997, issued under Section 3A ibid, the appellants opted for discharging their duty liability based on Annual Capacity of Production (ACP for short) and accordingly, their ACP was determined in terms of Rule 3 of the said Rules. The appellants applied under Rule 4 of the said Rules for re-determination of the capacity on account of changes in parameters. However, the Commissioner of Central Excise in terms of Rule 5 of the said Rules had confirmed the demands based on their actual production in financial year 1996-97 which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the demand of duty however, allowed the appeal for interest and penalty, therefore, the present appeals. 2. Shri J.C. Patel, ld. Counsel along with Shri Rahul Gajera appearing on behalf of the appellants submits that in respect of all appeals this tribunal has passed order by remanding the matter to the Assistant Commissioner with clear directions that the ACP has to be made under Rule 4 on the basis of changed parameters. As the same has been upheld by the Hon'ble Gujarat High Court therefore, the Assistant Commissioner was duty bound to follow the directions. Therefore, once again visiting on the merits of the case and deciding the same on the basis of some other judgments is against the principles of judicial discipline. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction capacity. The Tribunal has finally decided the issue of determination of the production capacity under Rule 4 on the basis of changed parameters and the matter was remanded to Assistant Commissioner only for a limited purpose of re-quantification of demand in accordance with the decision given by the Tribunal. Therefore, except for the re-quantification as directed by the Tribunal, nothing was open either for the Assistant Commissioner or the Commissioner (Appeals) to deviate from the directions given by the Tribunal. The lower authorities have relied on the decision of Hon'ble Supreme Court in the case of Doaba Steel Rolling Mills (supra). In this regard, we find that the decision in the case of Doaba Steel Rolling Mills cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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